Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Debt Management and Banking Manual

DMBM676110 · Summary Proceedings (Sc): Court hearings

  • DMBM676120 · Summary proceedings (Sc): Preparing your case for a court hearing
  • DMBM676130 · Summary proceedings (Sc): Appearing in court
  • DMBM676140 · Summary proceedings (Sc): Your right to address the court
  • DMBM676150 · Summary proceedings (Sc): Proceedings before the sheriff
  • DMBM676160 · Summary proceedings (Sc): Proceedings taken by a sheriff clerk
  • DMBM676170 · Summary proceedings (Sc): The day of the hearing
  • DMBM676180 · Summary proceedings (Sc): Case called in court
  • DMBM676190 · Summary proceedings (Sc): The defender claims that tax (or part of it) is paid
  • DMBM676200 · Summary proceedings (Sc): The defender admits the claim but seeks time to pay
  • DMBM676210 · Summary proceedings (Sc): The defender disputes the debt and lodges a defence
  • DMBM676220 · Summary proceedings (Sc): Asking the Solicitors Office to attend a Diet of Proof
  • DMBM676230 · Summary proceedings (Sc): Certificates of debt for the Diet of proof
  • DMBM676240 · Summary proceedings (Sc): Defender requests the court to grant a sist of the proceedings
  • DMBM676250 · Summary proceedings (Sc): Actions that need to be taken after the hearing
  • DMBM676260 · Summary proceedings (Sc): The defender advises of his intention to appear
  • DMBM676270 · Summary proceedings (Sc): Applying to the court to have the Decree of Absolvitor recalled
  1. Summary Proceedings (Sc): Court hearings: Contents
  2. Summary proceedings (Sc): The defender advises of his intention to appear

DMBM676260 | Summary proceedings (Sc): The defender advises of his intention to appear

From HM Revenue & Customs · Debt Management and Banking Manual

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

It is vital that on every occasion when the defender has given notice of his intentionto appear in court that you attend the court on that date. If you do not do so and thedefender is present the court can award a Decree of Absolvitor with expenses to thedefender ruling out any further action against the defender in respect of the amounts suedfor (DMBM675100).

Where exceptionally you either fail to or are unable to appear in court you must telephonethe court to ascertain the position.

Unless you do this you will be unaware that decree has been awarded against the Departmentuntil the defender executes this.

PreviousNext
PrivacyTerms